We are not convinced that the Department has paid sufficient attention, in advance of the delayed creation of Great British Railways, to the changes it can make now to improve the situation for passengers and taxpayers. The Department expected its reform programme to result in annual savings of £1.5 billion. But GBR has not yet been established and this scale of saving will not materialise for many years. The Department is framing its ambitions for rail reform around the introduction of GBR, seeing this as the point at which it can start to accelerate its reforms. However, it could take up to 2 years after legislation is enacted before GBR becomes operational, while passengers and taxpayers must continue to wait for much-needed improvements. The Department is planning improvement work that does not require legislation in the meantime, but we have not seen any real sense of urgency in what it is trying to do. Recommendation 4: The Department needs to make tangible, visible progress in implementing reforms which improve outcomes for passengers and taxpayers. Its Treasury Minute response should set out a) what passenger improvements and outcomes it has delivered and b) an update on the savings it has made from rail reform in this interim period and how it has made these savings.